Financial Statement Breakdown Categories

What determines the required sub-assignments for FS items in consolidation tasks?

Which of the following types of breakdown categories requires forced entry with no defaults allowed?

What is the primary purpose of subitems in the context of FS items?

Which of the following subitem categories is relevant for balance sheet items?

Functional areas group expenses and revenues based on what criteria?

In the context of required breakdown categories, what happens if an entry is blank?

Which of the following fields are supported in breakdown categories?

What is a characteristic of 'Transaction Types' in the context of SAP?

Breakdown Categories

Breakdown categories categorize sub-assignments for financial statement (FS) items during consolidation.
Each FS item's breakdown category dictates the sub-assignments recorded in the ACDOCU table.
If a category allows it, missing sub-assignments might be derived.
Supported breakdown categories include: partner unit, subitem category, subitem, transaction currency, and unit of measure.
Breakdown category types dictate how sub-assignments are handled.
- Type 0: No breakdown.
- Type 1: Optional breakdown; initialized value allowed.
- Type 2: Required breakdown; default value used if blank.
- Type 3: Required breakdown; entry forced, default allowed.
- Type 4: Required breakdown; entry forced, default not allowed.

Subitem and Subitem Category

Subitems are crucial for assigning sub-tasks to FS items.
Subitem categories categorize these subitems, enabling classification.
Breakdown categories assign both subitem categories and subitems to relevant FS items.
Predefined subitem categories in the SAP standard system:
- Transaction Types
- Functional Areas

Transaction Types

Used for balance sheet items only.
Categorize business transactions (opening balance, incoming units, net variation).
Highlight FS item developments, relevant for cash flow statements.

Functional Areas

Used for income statement items only, enabling a drilldown to functional areas.
Group expenses and revenues based on cost of sales accounting by business functions (e.g., production, marketing, sales, administration, R&D ).
Used to report summarized profit and loss data.

This quiz focuses on the breakdown categories used in financial statement consolidation. Participants will learn about different types of breakdowns and the importance of subitems and subitem categories in assigning financial tasks. Test your understanding of how these classifications affect data handling in financial statements.